 | Philippines - 1988 - 484 страница
...(a) In the case of a false or fraudulent return with intent to evade tax or of a failure to file a return, the tax may be assessed, or a proceeding in...may be begun without Assessment, at any time within ton years after the discovery of the falsity fraud, or omission. # * * * * * *•»* "(c) Where the... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 страница
...taxpayer omits from gross income an amount properly includible therein which is in excess of 25 per centum of the amount of gross income stated in the return,...rnay be begun without assessment, at any time within 5 years after the return was filed. (d) For the purposes of subsections (a), (b), and (c), a return... | |
 | United States. Internal Revenue Service - 1936 - 604 страница
...taxpayer omits from gross income an amount properly includible therein which is in excess of 25 per centum of the amount of gross income stated in the return,...may be begun without assessment, at any time within 5 years after the return was filed. (d) For the purposes of subsections (a), (b), and (c), a return... | |
 | United States - 1939 - 780 страница
...before the expiration of such 18 months' period ; and (3) The dissolution is completed. of 25 per centum of the amount of gross income stated in the return,...may be begun without assessment, at any time within 5 years after the return was filed. (d) SHAREHOLDERS OF FOREIGN PERSONAL HOLDING COMPANIES. — If... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 страница
...taxpayer omits from gross income an amount properly includible therein which is in excess of 25 per centum of the amount of gross income stated in the return,...may be begun without assessment, at any time within 5 years after the return was filed. (d) SHAREHOLDERS OF FOREIGN PERSONAL HOLDING COMPANIES. — If... | |
 | 1940 - 1806 страница
...taxpayer omits from gross Income an amount properly Includlble therein which Is In excess of 25 per centum on parent corporation shall be for all purposes, in...duly authorized to act in its own name in all matt (<J) Shareholders of foreign personal holding companies. — If the taxpayer omits from gross Income... | |
 | 1939 - 1030 страница
...taxpayer omits from gross income an amount properly includible therein which is in excess of 26 per centum of the amount of gross income stated in the return,...may be begun without assessment, at any time within 5 years after the return was filed. (d) For the purposes of subsections (a), (b), and (c), a return... | |
 | 1941 - 1688 страница
...taxpayer omits from gross income an amount properly includible therein which Is in excess of 25 per centum ` Q8 5 years after the return was filed. (d) Shareholders of foreign personal holding companies. If the... | |
 | United States - 1953 - 1744 страница
...taxpayer omits from gross income an amount properly ineludible therein which is in excess of 25 per centum of the amount of gross income stated in the return,...may be begun without assessment, at any time within 5 years after the return was filed. (d) Constructive dividends. If the taxpayer omits from gross income... | |
 | United States. Tax Court - 1967 - 786 страница
...provides In part : GENERAL UTLK. — If the taxpayer omits from gross Income an amount properly tncludlble therein which Is In excess of 25 percent of the amount...may be begun without assessment, at any time within 8 years after the return was filed. * • • • Sec. 1.451-2 of the Income Tax Regulations provides... | |
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If the taxpayer omits from gross income an amount properly includible therein which is in excess of 25 percent of the amount of gross income stated in the return, the tax may be assessed, or a proceeding in court for the collection of such tax may be... 
